<?xml version='1.0' encoding='ISO-8859-1'?>
<tocdata>
	<book name="13. Basis of Property" url="pub/p17b.htm#P17_Basis_Property" >
		<item name="Introduction" url="pub/p17b.htm#P17Sec16Item112" >
		</item>
		<item name="Cost Basis" url="pub/p17b.htm#P17_Cost_Basis" >
		</item>
		<item name="Real Property" url="pub/p17b.htm#P17_Real_Property" >
		</item>
		<item name="Settlement Costs" url="pub/p17b.htm#P17_Settlement" >
		</item>
		<item name="Real Estate Taxes" url="pub/p17b.htm#P17_Real_estate_taxes" >
		</item>
		<item name="Adjusted Basis" url="pub/p17b.htm#P17Sec16Item114" >
		</item>
		<item name="Increases to Basis" url="pub/p17b.htm#P17_Increases_Basis" >
		</item>
		<item name="Decreases to Basis" url="pub/p17b.htm#P17_Decreases_Basis" >
		</item>
		<item name="Basis Other Than Cost" url="pub/p17b.htm#P17Sec16Item116" >
		</item>
		<item name="Property Received for Services" url="pub/p17b.htm#P17_Property_Services" >
		</item>
		<item name="Taxable Exchanges" url="pub/p17b.htm#P17_Taxable_Exchanges" >
		</item>
		<item name="Involuntary Conversions" url="pub/p17b.htm#P17_Involuntary" >
		</item>
		<item name="Nontaxable Exchanges" url="pub/p17b.htm#P17_Nontaxable_Exchanges" >
		</item>
		<item name="Like-Kind Exchanges" url="pub/p17b.htm#P17_Like-Kind" >
		</item>
		<item name="Property Transferred From a Spouse" url="pub/p17b.htm#P17_Property_Spouse" >
		</item>
		<item name="Property Received as a Gift" url="pub/p17b.htm#P17_Property_gift" >
		</item>
		<item name="Inherited Property" url="pub/p17b.htm#P17b_Inherited_property" >
		</item>
		<item name="Property Changed to Business or Rental Use" url="pub/p17b.htm#P17_Property_Rental_Use" >
		</item>
		<item name="Stocks and Bonds" url="pub/p17b.htm#P17_Stocks_Bonds" >
		</item>
		<item name="Mutual Fund Shares" url="pub/p17b.htm#P17_Mutual_shares" >
		</item>
		<item name="Bond Premium" url="pub/p17b.htm#P17_Bond_premium" >
		</item>
	</book>
	<book name="14. Sale of Property" url="pub/p17b.htm#P17Sec17" >
		<item name="What&apos;s New for 2007" url="pub/p17b.htm#P17Sec17_2007" >
		</item>
		<item name="Reminder" url="pub/p17b.htm#P17Sec17Item117" >
		</item>
		<item name="Introduction" url="pub/p17b.htm#P17Sec17Item118" >
		</item>
		<item name="Sales and Trades" url="pub/p17b.htm#P17_Sales_Trades" >
		</item>
		<item name="What is a Sale or Trade?" url="pub/p17b.htm#P17_What_Sale_Trade" >
		</item>
		<item name="Redemption or Retirement of Bonds" url="pub/p17b.htm#P17_retirement_bonds" >
		</item>
		<item name="How To Figure Gain or Loss" url="pub/p17b.htm#P17_Gain_or_Loss" >
		</item>
		<item name="Nontaxable Trades" url="pub/p17b.htm#P17b_Nontaxable" >
		</item>
		<item name="Corporate Stocks" url="pub/p17b.htm#P17_Corporate_stocks" >
		</item>
		<item name="Transfers Between Spouses" url="pub/p17b.htm#P17_Transfers_Spouses" >
		</item>
		<item name="Related Party Transactions" url="pub/p17b.htm#P17_Party_Transactions" >
		</item>
		<item name="Indirect Transactions" url="pub/p17b.htm#P17_Indirect" >
		</item>
		<item name="Constructive Ownership of Stock" url="pub/p17b.htm#P17_ownership_stock" >
		</item>
		<book name="Capital Gains or Losses" url="pub/p17b.htm#P17b_Gains_Losses" >
			<item name="Capital or Ordinary Gain or Loss" url="pub/p17b.htm#P17_Capital_Ordinary" >
			</item>
			<item name="Capital Assets and Noncapital Assets" url="pub/p17b.htm#P17_Capital_Noncapital_Assets" >
			</item>
			<item name="Discounted Debt Instruments" url="pub/p17b.htm#P17_debt_instruments" >
			</item>
			<item name="Tax-exempt State and Local Government Bonds" url="pub/p17b.htm#P17_Tax-exempt_bonds" >
			</item>
			<item name="Deposit in Insolvent or Bankrupt Financial Institution" url="pub/p17b.htm#P17_Deposit_Bankrupt" >
			</item>
			<item name="Losses on Section 1244 (Small Business) Stock" url="pub/p17b.htm#P17_Losses_Section_1244" >
			</item>
			<item name="Holding Period" url="pub/p17b.htm#P17_Holding_Period" >
			</item>
			<item name="Nontaxable Trades" url="pub/p17b.htm#P17b_Nontaxable" >
			</item>
			<item name="Property Received as a Gift" url="pub/p17b.htm#P17_Property_gift" >
			</item>
			<item name="Inherited Property" url="pub/p17b.htm#P17_Inherited_Property" >
			</item>
			<item name="Stock Dividends" url="pub/p17b.htm#P17_Stock_dividends" >
			</item>
			<item name="Nontaxable Stock Rights" url="pub/p17b.htm#P17b_stock_rights" >
			</item>
			<item name="Nonbusiness Bad Debts" url="pub/p17b.htm#P17_Bad_Debts" >
			</item>
			<item name="Rollover of Gain From Publicly Traded Securities" url="pub/p17b.htm#P17_Traded_Securities" >
			</item>
		</book>
	</book>
	<book name="15. Selling Your Home" url="pub/p17b.htm#P17_Selling_Home" >
		<item name="What&apos;s New" url="pub/p17b.htm#P17Sec18Item121" >
		</item>
		<item name="Reminders" url="pub/p17b.htm#P17Sec18Item122" >
		</item>
		<item name="Introduction" url="pub/p17b.htm#P17Sec18Item123" >
		</item>
		<item name="Main Home" url="pub/p17b.htm#P17_Main_Home" >
		</item>
		<item name="Figuring Gain or Loss" url="pub/p17b.htm#P17Sec18Item125" >
		</item>
		<item name="Selling Price" url="pub/p17b.htm#P17_Selling_Price" >
		</item>
		<item name="Amount Realized" url="pub/p17b.htm#P17_Amount_Realized" >
		</item>
		<item name="Adjusted Basis" url="pub/p17b.htm#P17_Adjusted_Basis" >
		</item>
		<item name="Amount of Gain or Loss" url="pub/p17b.htm#P17_Amount_Gain_Loss" >
		</item>
		<item name="Foreclosure or Repossession" url="pub/p17b.htm#P17_Foreclosure" >
		</item>
		<item name="Abandonment" url="pub/p17b.htm#P17_Abandonment" >
		</item>
		<item name="Determining Basis" url="pub/p17b.htm#P17_Determining_Basis" >
		</item>
		<item name="Settlement Fees or Closing Costs" url="pub/p17b.htm#P17_closing_costs" >
		</item>
		<item name="Records: Recordkeeping" url="pub/p17b.htm#P17_recordkeeping" >
		</item>
		<item name="Excluding the Gain" url="pub/p17b.htm#P17_Excluding_Gain" >
		</item>
		<item name="Maximum  Exclusion" url="pub/p17b.htm#P17_Exclusion" >
		</item>
		<item name="Reduced Maximum Exclusion" url="pub/p17b.htm#P17_Maximum_Exclusion" >
		</item>
		<item name="More Than One Home Sold During 2-Year Period" url="pub/p17b.htm#P17_2-Year_Period" >
		</item>
		<item name="Business Use or Rental of Home" url="pub/p17b.htm#P17_Business_Rental_Home" >
		</item>
		<item name="Reporting the Sale" url="pub/p17b.htm#P17_Reporting_Sale" >
		</item>
		<item name="Special Situations" url="pub/p17b.htm#P17_Special_Situations" >
		</item>
		<item name="Recapturing (Paying Back) a Federal Subsidy" url="pub/p17b.htm#P17_Federal_Subsidy" >
		</item>
	</book>
	<book name="16. Reporting Gains and Losses" url="pub/p17b.htm#P17_Reporting_Gains" >
		<item name="Introduction" url="pub/p17b.htm#P17Sec19Item131" >
		</item>
		<item name="Schedule D" url="pub/p17b.htm#P17_Schedule_D" >
		</item>
		<item name="Capital Gain Distributions Only" url="pub/p17b.htm#P17_distributions_only" >
		</item>
		<item name="Capital Losses" url="pub/p17b.htm#P17_Capital_Losses" >
		</item>
		<item name="Limit on Deduction" url="pub/p17b.htm#P17_Limit_deduction" >
		</item>
		<item name="Capital Gain Tax Rates" url="pub/p17b.htm#P17_Capital_Gain_Tax" >
		</item>
		<item name="Comprehensive Example" url="pub/p17b.htm#P17_Comprehensive" >
		</item>
		<item name="Reconciliation of Forms 1099-B" url="pub/p17b.htm#P17_Forms_1099_B" >
		</item>
	</book>
</tocdata>
